Japanese Business Glossary

諸掛り (shogakari) refers to "various expenses" or "miscellaneous costs" in Japanese. It encompasses all the incidental or additional costs that may arise in the course of conducting a business, completing a project, or performing an activity. These expenses are not typically categorized under main headings like materials or labor but are still necessary for the completion of tasks. For example, in a business setting, shogakari might include costs for utilities, minor supplies, transportation, or administrative fees.

借入金 (kariirekin) means "borrowed money" or "loan" in Japanese. It refers to the amount of money that an individual or organization has borrowed from a lender, which must be repaid over time, usually with interest. This term is commonly used in financial contexts, such as personal loans, business loans, or mortgages. The borrowed funds can be used for various purposes, including purchasing property, funding business operations, or covering personal expenses. Managing kariirekin effectively is crucial for maintaining financial health, as it involves making regular payments and managing debt to avoid financial difficulties.

売却 (baikyaku) means "sale" or "disposal" in Japanese. It refers to the act of selling or transferring ownership of an asset, property, or goods in exchange for money. This term is commonly used in various contexts, such as real estate, business, and finance. For instance, a company might engage in baikyaku of its non-core assets to raise capital or streamline operations. In real estate, baikyaku involves selling property, such as land or buildings, to another party. The process of baikyaku typically includes determining the value of the asset, finding a buyer, negotiating terms, and completing the transaction. Understanding baikyaku is important for effective asset management and financial planning.

総資産 (soshisan) refers to "total assets" in English. It is a term used in accounting and finance to denote the total value of everything a company owns. This includes both current and non-current assets. Current assets are items that can be quickly converted into cash within a year, such as cash and cash equivalents, accounts receivable, and inventory. Non-current assets, also known as fixed or long-term assets, include property, plant, equipment, long-term investments, and intangible assets like patents and trademarks.

The calculation of soshisan is crucial for understanding a company's financial health and stability. It provides a comprehensive snapshot of the resources available to the business, which can be used for operations, investments, and growth. Total assets are recorded on the company's balance sheet and are used in various financial ratios and analyses to assess the company's performance, such as the return on assets (ROA) and the debt-to-asset ratio.

For investors and stakeholders, knowing the soshisan of a company helps in evaluating its capacity to generate revenue and its long-term viability. It also aids in determining the value of the company in the event of liquidation, where assets would be sold off to pay creditors.

勘定 (kanjo) refers to "accounting" or "calculation" in English. It encompasses the processes of recording, summarizing, and analyzing financial transactions of a business or individual. In a broader sense, 勘定 can also mean a bill or check in a restaurant or retail setting, where it denotes the total amount due for services or goods received.

In the context of accounting, kanjo involves maintaining accurate financial records, which are crucial for managing finances, ensuring compliance with laws and regulations, and making informed business decisions. This includes tracking income, expenses, assets, liabilities, and equity through a systematic approach to bookkeeping. Financial statements, such as the balance sheet, income statement, and cash flow statement, are generated based on these records, providing a clear picture of the financial health and performance of the business.

For businesses, effective kanjo practices are essential for budgeting, financial planning, and auditing. They help in identifying financial trends, assessing profitability, and making strategic adjustments to operations. In everyday scenarios, 勘定 also plays a role in personal finance management, helping individuals keep track of their spending and savings.

Overall, kanjo is a fundamental aspect of both business and personal finance, ensuring transparency, accountability, and informed decision-making through accurate financial tracking and reporting.

資産 (Shisan), or "assets" in English, refers to any resource owned by an individual or a business that holds economic value and can provide future benefits. Assets are categorized into various types, such as current assets, which include cash, inventory, and accounts receivable, and fixed assets, which include property, machinery, and equipment. Intangible assets, like patents and trademarks, also fall under this category. In financial accounting, assets are recorded on the balance sheet and play a crucial role in determining a company's financial health and stability. Effective management and growth of assets are essential for businesses to achieve long-term success and profitability.